18 CFR 351.1
§ 351.1 Financial statements released by carriers.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 351.1, § 351.1 Financial statements released by carriers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71363
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Full text
Carriers desiring to do so may prepare and publish financial statements in reports to stockholders and others, except in reports to this Commission, based on generally accepted accounting principles for which there is authoritative support, provided that any variance from this Commission's prescribed accounting rules contained in such statements is clearly disclosed in footnotes to the statements.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.